https://www.taxtmi.com/caselaws?id=209066 The Tribunal upheld the denial of service tax credit for services used at a windmill site distant from the factory premises, emphasizing the lack of direct nexus with the manufacturing activities at the factory. The penalty imposed was annulled as the Tribunal deemed the issue a pure legal matter without suppression or misstatement, aligning with previous decisions. Consequently, the appellant's appeal resulted in the denial of service tax credit and the cancellation of the penalty imposed. en-us Fri, 25 Mar 2011 00:00:00 +0530 Wed, 31 Jul 2013 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209066 The Tribunal upheld the denial of service tax credit for services used at a windmill site distant from the factory premises, emphasizing the lack of direct nexus with the manufacturing activities at the factory. The penalty imposed was annulled as the Tribunal deemed the issue a pure legal matter without suppression or misstatement, aligning with previous decisions. Consequently, the appellant's appeal resulted in the denial of service tax credit and the cancellation of the penalty imposed. Case-Laws Central Excise Fri, 25 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209066